Section 397 — Compliance and reporting: its source in the Income-tax Act, 1961

Section 397 (Compliance and reporting) of the Income-tax Act, 2025 consolidates Section 194-IA, Section 194-IB, Section 194M, Section 194S, Section 195, Section 200, Section 203A, Section 206A, Section 206AA, Section 206C and Section 206CC of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 194-IA — Payment on transfer of certain immovable property other than agricultural land
Section 194-IB — Payment of rent by certain individuals or Hindu undivided family
Section 194M — Payment of certain sums by certain individuals or Hindu undivided family
Section 194S — Payment on transfer of virtual digital asset
Section 195 — Other sums
Section 200 — Duty of person deducting tax
Section 203A — Tax deduction and collection account number
Section 206A — Furnishing of statement in respect of payment of any income to residents without deduction of tax
Section 206AA — Requirement to furnish Permanent Account Number
Section 206C — Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.
Section 206CC — Requirement to furnish Permanent Account number by collectee

read both texts · §194-IA (1961) vs §397 (2025)

loading…

Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 397 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 194-IA, Section 194-IB, Section 194M, Section 194S, Section 195, Section 200, Section 203A, Section 206A, Section 206AA, Section 206C, Section 206CC of the Income-tax Act, 1961.

What does Section 397 of the Income-tax Act, 2025 deal with?

Section 397 — "Compliance and reporting", under CHAPTER XIX - Collection and recovery of tax of the Income-tax Act, 2025.

— built by nexus

Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

start researching →

same chapter · chapter xix - collection and recovery of tax · income-tax act, 2025

Section 393 — Tax to be deducted at source
Section 394 — Collection of tax at source
Section 395 — Certificates
Section 396 — Tax deducted is income received
Section 398 — Consequences of failure to deduct or pay or, collect or pay
Section 399 — Processing
Section 400 — Power of Central Government to relax provisions of this Chapter
Section 401 — Bar against direct demand on assessee

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536